Second Income-tax Officer Vs. M.R. Upasni

Decided On : Nov-23-1984

Court : Income Tax Appellate Tribunal ITAT Nagpur

LAW: Section 89(1, Section 89(1, Section 89(1, Rule 21 A., Section 89(1, Section 17(7)(iv, Section 89(1, Section 17, Section 17, Section 89, Section 17 and Clause, Section 89(1, Section 246, Section 89, Section 17(3, Section 89, Section 17(2, Section 17(3, Section 89, Section 17(3, Section 89(1, Section 89(1, Section 89, Section 246(1)(c, Rule 21, Section 89, Section 17(1)(iv, Section 89, Section 17(3, Section 89

CARDINAL: 1, 31-3-1983, 4, 31,088, 2, 1, 31,088, only one-third, 31,088, 2, 1, 3, 3, 3, 4, 4, 3, 4)(a)/(b).5, only one-third, 21A(1)(c, 4, 4, 1, 4, 3, 3, 4

ORG: AAC, ITO, Brooke Bond India Ltd., ITO, ITO, ITO, AAC, AAC, ITO, AAC, ITO, AAC, ITO, ITO, AAC, ITO, ITO, AAC, ITO, AAC, ITO, ITO, K.J. Aiyer, AAC

DATE: 1982-83, 1961, 1962, twenty-eight years, 1985, 1983, two more years, the financial years 1980-81 to 1982-83, the age of 55 years, 28 years, 1985, two more years, the year 1981-82.3, less than three years, less than three years, Section 17(3, the three previous years, Eighth, 1980, Section 17(3

GPE: Yavatmal, Clause, Clause, Clause, Clause

PERSON: Rule 21A, M.R. Upasni, Rule 21A, Rule 21A

PRODUCT: Rule 21A(1)(c, Rule 21A(1)(c, Section 246, Rule 21A(1)(c, Rule 21A(1)(c

ORDINAL: first